4 N.C. Admin. Code 24F.0302

Current through Register Vol. 39, No. 9, November 1, 2024

Section 24F .0302 - SCHEDULING TAX HEARINGS

(a) A notice of the hearing shall be mailed to each party at least 14 days before the hearing date.

(b) The hearing notice shall include the following:

(1) identify the determination, decision, or result being appealed;

(2) the name of the appealing party;

(3) the date and time of the hearing;

(4) if requested at the time of the filing of the appeal, the physical location of an in-person hearing;

(5) the telephone number at which each party will be called for a telephone hearing;

(6) each issue, with statutory reference, to be heard and decided;

(7) the name and contact information for the Board of Review or designated Hearing Officer;

(8) the manner in which witnesses may offer evidence and participate in the hearing;

(9) each party's right to obtain a legal representative as defined in 04 NCAC 24A .0105;

(10) instructions for requesting a rescheduling of the hearing;

(11) notice that a party may object to a telephone hearing and request an in-person hearing; and

(12) a statement of each party's right to request the issuance of a subpoena for the production of records or individuals to appear to testify, and instructions for how to do so.

04 N.C. Admin. Code 24F .0302

Authority G.S. 96-4;
Eff. July 1, 2015;
Recodified from 04 NCAC 24D .1102 Eff. October 1, 2017;
Amended Eff. July 1, 2018.

Adopted by North Carolina Register Volume 33, Issue 03, August 01, 2018 effective 7/1/2018.